I believe the wires are connected to the fuse box. I have a key type device that needs to be inserted into a metal box outside, mounted on my home.
The electrician simply capped the end that was wired into the hot tub and buried it underground, where the hot tub used to sit.

There are two breaker switches inside of my fuse box that are turned off. I am betting that if I sold my home, someone could place another hot tub there, dig up the conduit wiring, insert the key into the 240 volt circuit box installed on the side of my house and be back in business.

I am just trying to figure out if I can have a shed built over this disconnected and capped conduit.

Just wondering if I need to hire an electrician, or if it is safe to just install a shed over it. I would hope ghe shed base would not have to be set too far into the ground where they would hit the conduit causing danger.

Thanks for your help.